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All Journal Jurnal Inovasi Al-Ulum Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Aktual Management and Economics Journal (MEC-J) AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Tabarru': Islamic Banking and Finance PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam MANAZHIM Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Ideas: Jurnal Pendidikan, Sosial dan Budaya Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Buana Akuntansi Jurnal Paedagogy Tangible Journal GUYUB: Journal of Community Engagement Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Seminar Nasional Peningkatan Mutu Pendidikan GANESHA: Jurnal Pengabdian Masyarakat Akuntansi dan Teknologi Informasi SOSEARCH : Social Science Educational Research Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) SEUNEUBOK LADA: Jurnal ilmu-ilmu Sejarah, Sosial, Budaya dan Kependidikan Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Applied Accounting Lingeduca: Journal of Language and Education Studies Indonesian Proceedings and Annual Conference of Islamic Education (IPACIE) Jurnal Pengabdian Masyarakat Indonesia Sejahtera Triwikrama: Jurnal Ilmu Sosial Mopolayio : Jurnal Pengabdian Ekonomi ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi International Journal of Geography, Social, and Multicultural Education (IJGSME) Prosiding Seminar Kesehatan Nasional Sexophone Jurnal Kompetensi Ilmu Sosial International Journal of Economics, Business and Innovation Research International Journal of Economics Studies Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi
Niswatin
Universitas Negeri Gorontalo
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Pengaruh Marketplace Maxim Terhadap Tingkat Penjualan Pada UMKM di Kota Gorontalo Hajiku, Faradila; Niswatin; Yusuf, Nilawaty
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.2594

Abstract

This study aims to analyze the effect of the use of the Maxim marketplace application on the level of sales of MSMEs in Gorontalo City. This study uses a quantitative method using the SmartPLS 4 application. The population of this study were culinary MSMEs in Gorontalo City, who collaborated with the Maxim marketplace and the sample of this study was 90 using the Slovin technique. In this study, the data collection techniques used were observation, interviews and questionnaires. The results of this study indicate that the Maxim Marketplace has an effect on the level of sales of culinary MSMEs in Gorontalo City. This is because the results of the hypothesis test on the Maxim Marketplace variable show that the significant value is smaller than the partial results which indicate that the Maxim Marketplace has an effect on the level of sales with positive results, so the hypothesis is accepted. These results show that the use of the Maxim Marketplace as a marketing tool provides many advantages and benefits for both business actors and consumers, namely saving more time and money, easier to control the business, and having a wider reach in business competition in the global market.
Tinjauan Bentuk Sistem Informasi Akuntansi Berbasis Komputer pada Bengkel CV. Karisma Motor Abdurrahman, Nur Sellawati; Niswatin, Niswatin; Mendo, Andi Yusniar
Jurnal Mahasiswa Akuntansi Vol 3 No 2 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian ini bertujuan mendeskripsikan tinjauan bentuk sistem informasi akuntansi terkait pencatatan laporan keuangan yang dijalankan oleh bengkel CV. Karisma motor. Metode penelitian yang digunakan dalam penelitian adalah deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara mendalam, observasi, dan studi dokumentasi. Informan pada penelitian ini adalah pemilik perusahaan dan karyawan yang bekerja sebagai pencatatan laporan keuangan. Hasil penelitian ini menunjukkan bahwa pada bengkel CV. Karisma motor sudah menerapkan system informasi akuntansi berbasis komputer dengan menggunakan aplikasi ANPER DMS, aplikasi sistem informasi akuntansi dapat memberikan dampak positif karena membuat lebih sederhana dalam penyusunan laporan keuangan. Namun dalam menjalankan aplikasi tersebut belum sepenuhnya mengoptimalkan ketentuan yang ada. Diantaranya sumber daya manusia dan teknologi.
Analisis Keputusan GEN-Z dalam Penggunaan Pembayaran E-Money terhadap Perspektif Akuntansi Keperilakuan Ruyani, Fawza; Niswatin, Niswatin; Badu, Ronald S.
Jurnal Mahasiswa Akuntansi Vol 3 No 2 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian bertujuan untuk menganalisis keputusann GEN-Z dalam penggunaan pembayaran E-money terhadap prespektif akuntansi keperilakuan. Penelitian ini menggunakan pendekatan deskriktif kualitatif. Penelitian deskriptif kualitatif bermaksud untuk menggambarkan dan merangkum berbagai kondisi, berbagai keadaan dan berbagai fenomena di Masyarakat deskripsi atau penjelasan dicapai melalui proses yang dilakukan secara berselang-seling. Penelitian ini dilakukan di lingkungan kampus tepatnya untuk ahasiswa Akuntansi Fakultas Ekonomi UNG. Populasi dalam penelitian ini adalah mahasiswa aktif jurusan Akuntansi Universitas Negeri Gorontalo dari tahun 2020-2024 jumlah sample yang di gunakan dalam penelitian ini adalah 55 sample dengan menggunakan teknik sampling acak sederhana. Hasil penelitian ini menunjukan bahwa Berdasarkan penelitian dan pembahasan yang dilakukan mengenai kepuasan gen-z dalam penggunaan pembayaran E-money dapat di simpulkan bahwa lebih dari 50% mahasiswa telah menggunakan pembayaran E-money dengan penggunaan yang berbeda-beda sesuai dengan penggunaannya. Serta sebanyak 94,5% merasa puas dengan penggunaan pembayaran E-money dan merasa terbantu dengan adanya pembayaran elektronik ini segala bentuk transaksi dapat dilakukan Dimana saja dan kapan saja.
Analisis Biaya, Volume, dan Laba Produk Kelapa dalam Meningkatkan Pendapatan Petani: Studi Kasus Desa Totopo, Kecamatan Bilato, Kabupaten Gorontalo Amelia Moki; Niswatin; Zulkifli Bokiu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7224

Abstract

This research aims to analyze the costs, volume and profits (CVL) of coconut products in order to increase farmers' income. Through a CVL analysis approach, this study will identify the break-even point obtained by coconut farmers. This research will also assess production costs and marketing efficiency of coconut products to understand how to increase maximum profits. Thus, it is hoped that the results of this research can provide practical recommendations for coconut farmers to optimize their production and marketing, which will ultimately increase farmers' income and welfare. This research uses a descriptive quantitative approach which aims to describe or describe a condition or phenomenon as it is. In the descriptive approach, researchers do not manipulate or provide certain treatment to the research object. This research was conducted in Totopo Village, Bilato District, Gorontalo Regency. The products that will be analyzed are middleman coconut products, black copra and white copra using data collection techniques by means of documentation, interviews and observation.
Pengaruh Marketplace Maxim Terhadap Tingkat Penjualan Pada UMKM di Kota Gorontalo Hajiku, Faradila; Niswatin; Yusuf, Nilawaty
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.2594

Abstract

This study aims to analyze the effect of the use of the Maxim marketplace application on the level of sales of MSMEs in Gorontalo City. This study uses a quantitative method using the SmartPLS 4 application. The population of this study were culinary MSMEs in Gorontalo City, who collaborated with the Maxim marketplace and the sample of this study was 90 using the Slovin technique. In this study, the data collection techniques used were observation, interviews and questionnaires. The results of this study indicate that the Maxim Marketplace has an effect on the level of sales of culinary MSMEs in Gorontalo City. This is because the results of the hypothesis test on the Maxim Marketplace variable show that the significant value is smaller than the partial results which indicate that the Maxim Marketplace has an effect on the level of sales with positive results, so the hypothesis is accepted. These results show that the use of the Maxim Marketplace as a marketing tool provides many advantages and benefits for both business actors and consumers, namely saving more time and money, easier to control the business, and having a wider reach in business competition in the global market.
Analisis Biaya, Volume, dan Laba Produk Kelapa dalam Meningkatkan Pendapatan Petani: Studi Kasus Desa Totopo, Kecamatan Bilato, Kabupaten Gorontalo Amelia Moki; Niswatin; Zulkifli Bokiu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7224

Abstract

This research aims to analyze the costs, volume and profits (CVL) of coconut products in order to increase farmers' income. Through a CVL analysis approach, this study will identify the break-even point obtained by coconut farmers. This research will also assess production costs and marketing efficiency of coconut products to understand how to increase maximum profits. Thus, it is hoped that the results of this research can provide practical recommendations for coconut farmers to optimize their production and marketing, which will ultimately increase farmers' income and welfare. This research uses a descriptive quantitative approach which aims to describe or describe a condition or phenomenon as it is. In the descriptive approach, researchers do not manipulate or provide certain treatment to the research object. This research was conducted in Totopo Village, Bilato District, Gorontalo Regency. The products that will be analyzed are middleman coconut products, black copra and white copra using data collection techniques by means of documentation, interviews and observation.
Pengaruh Pendapatan dan Pengetahuan Keuangan terhadap Pengelolaan Keuangan Rumah Tangga (Studi Kasus Pada Pelaku UMKM di Foodcourt Halal Syabilurrasyad Universitas Negeri Gorontalo) Ahmad, Hainun Putri Y.; Niswatin, Niswatin; Bokiu, Zulkifli
Jurnal Mahasiswa Akuntansi Vol 3 No 3 (2024): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan dan pengetahuan keuangan terhadap pengelolaan keuangan rumah tangga bagi pelaku UMKM di Food court halal Syabilurrasyad Universitas Negeri Gorontalo. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deksriptif analisis dengan menggunakan sumber data primer yang diperoleh secara langsung dari observasi dan wawancara. Lokasi penelitian bertempat diFood court halal Syabilurrasyad Universitas Negeri Gorontalo. Hasil penelitian yang dilakukan oleh peneliti memperlihatkan bahwa secara parsial terdapat pengaruh pendapatan terhadap pengelolaankeuangan sedangkan pengetahuan keuangan tidak berpengaruh terhadap pengelolaan keuangan, sehingga perlunya dasar pengetahuan yang baik, sehingga bisa memisahkan pengelolaan keuangan rumah tangga dan usahanya, pendapatan yang diperoleh perlu dikontrol dengan sebaik mungkin agar semua pendapatan bias terus memenuhi kebutuhan rumah tangga.
The Influence of Intellectual Capital and Islamicity Performance Index on the Financial Performance of Indonesian Sharia Commercial Banks Tine, Nurul Alam F.; Niswatin, Niswatin; Badu, , Ronald S.
International Journal of Economics Studies Vol. 2 No. 3 (2025): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9hyyeh61

Abstract

This study aims to analyze the influence of Intellectual Capital and the Islamicity Performance Index on the financial performance of Islamic Commercial Banks in Indonesia. Intellectual Capital, which includes human capital, structural capital, and relational capital, plays a crucial role in enhancing operational efficiency and bank competitiveness. Meanwhile, the Islamicity Performance Index, measured using the Zakat Performance Ratio (ZPR), represents the bank’s adherence to Islamic principles. This research employs a quantitative method using secondary data obtained from the financial reports of eight Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2019 to 2023. The analytical technique applied is multiple linear regression, with classical assumption tests to ensure the validity of the research model. The findings reveal that Intellectual Capital has a positive and significant impact on financial performance, as measured by Return on Assets (ROA). This indicates that effective intellectual capital management enhances bank profitability. Conversely, the Islamicity Performance Index does not significantly influence financial performance. Although essential for Islamic compliance, zakat payments made by banks do not directly increase profitability. However, when examined simultaneously, Intellectual Capital and the Islamicity Performance Index together influence financial performance, with a coefficient of determination (R²) of 65%. This study suggests that Islamic Commercial Banks in Indonesia should strengthen their Intellectual Capital management to enhance competitiveness and profitability while maintaining adherence to Islamic principles as a core value of Islamic banking.
Analisis Penerapan Cost Reduction Pada Usaha Wi-Fi Dewo Hotspot (Studi Kasus Limboto Barat) Busa, Sri Wulandari Putri; Niswatin, Niswatin; Badu, Ronald S.
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4246

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan cost reduction pada Usaha Wi-Fi Dewo Hotspot dan melihat aktivitas yang bernilai tambah dan aktivitas yang tidak bernilai tambah. Data dalam penelitian ini berdasarkan metode kualitatif deskriptif. Sumber data diperoleh dari tahap observasi dan dokumentasi serta wawancara. Hasil penelitian menunjukkan bahwa Usaha Wi-Fi Dewo Hotspot sudah menerapkan cost reduction sebagai strategi untuk mengurangi biaya demi mempertahankan produktivitas usahanya dan juga agar usaha yang dijalankan akan berjangka panjang atau usaha tersebut bertahan secara berkelanjutan. Pada usaha Wi-Fi ini menerapkan cost reduction dengan menghindari adanya produk sisa, efisiensi biaya tenaga kerja, dan mengefisiensikan biaya overhead pabrik. Kata Kunci: Usaha Wi-Fi; Akuntansi Biaya; Cost Reduction
Blue Accounting Bagi Masyarakat Laut Torosiaje Yusuf, Nilawaty; Niswatin, Niswatin; Muhammad Fadli Mantali; Ardi Wiranata Moogangga
Jurnal Buana Akuntansi Vol 10 No 1 (2025): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v10i1.8097

Abstract

This research aims to find out the implementation of Blue Accounting for the Torosiaje Sea community. To be able to answer the problem in the application of blue accounting in the Torosiaje marine community, the researcher uses a qualitative research method with a case study approach. The researcher uses stages based on accounting principles, namely identification, recognition, measurement, presentation and disclosure to measure the implementation of blue accounting. The data collection methods used are observation, interviews and documentation, and the informant chosen is the village government as the one who practices blue accounting. The results of the study found that the village government has implemented the practice of blue accounting with a budget for environmental management and a budget for improving the community's economy as well as a budget for social aspects as a goal for the sustainability of the marine ecosystem
Co-Authors A. Buato, Mardlia Abdurrahman, Nur Sellawati Agung Prasetyo Amu Ahmad, Hainun Putri Y. Aldiwanto Landali Aldiwanto Landali Ali Imron Ambo, Rizal Amelia Moki Amelia Moki Amir Lukum, Amir Andi Yusniar Mendo Anggit Athoillah Hilmy Anisa Larasati Panyilie Anwar, Fatur S. Aprilia Umrah Daud Ardi Wiranata Moogangga ARDIANSYAH, ALEN Arsyad, Nur Fadilah Asnimawati, Asnimawati Ayu R Wuryandini Ayu Rakhma Wuryandini Badu, , Ronald S. Bahsuan, Siti Aisyah Bumulo, Frahmawati Busa, Sri Wulandari Putri Cahyati, Cici Damayanti, Erika Selphie Dewi Indrayani Hamim Dilapanga, Yana Dini Restuningtyas Dinna Karolina Djoko Soelistya Durrotun Nafisah Dwi Febriyanti Erma Amalia Fadila Nurul Zalsabila FARA DITA Fatmawaty Damity Fitri Azzahra Raharja Friska Talib Gani, Nadia Saputri Hajiku, Faradila Halid, Ni’Ma Nurbait Hapsawati Taan Hartono Hartono Haya Mutmainah Qalbi Az-Zahra4 Helmiyanto Abas Hiola, Yustina Ika Julianti Syahbudin Ikrar Afandi Imran R Hambali Istikomah Ivan R. Santoso Ivan Rahmat Santoso Jonathan, Bouyea Joshua, Wang Kartika Fatmawati Pausther Karunia Rahman Khozin, Nurwildan Tsalits Khumaidi Kolopita, Lisa Findi Rahayu Kusnul Khotimah La Ode Rasuli La Ode Rasuli La Ode Rasuli Listiani, Intan Dwi Maharani Mahdalena Mahdalena Mahdalena Mahdalena Mardlia A. Buato Marzuqi, Muhammad Ilyas mattoasi mattoasi Mevia, Nia Ayu Meyko Panigoro Moch. Zakki Mubarok Muh. Fachrul Ilmi Jibu Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muhammad Amir Arham Muhammad Fadli Mantali Muhammad Rohman Al Hasan Muliyani Mahmud Nadira S. Sidik Nashrun Jauhari, Nashrun Nilawaty Yusuf Nismawati Ali Nuansa Bayu Segara Nur Ainun Nisya Mohi Nur Fadilah Arsyad Nurhayati Panigoro Olatapa, Mohamad Yuda Pakaya, Lukman Pausther, Kartika Fatmawati Polamolo, Nita Setiandini Prastiyono, Hendi Raflian Datau Rahmatika, Resty Rasuli, La Ode Ratin Ahaya Rianti Daud Rily Pilomonu Ronal S. Badu Ronald S. Badu Rosyida, Shela Zaimatur Roy Hasiru Ruyani, Fawza Sahmin Noholo Salma, Afin Naila Salwaa Ardhiah Mohamad Septa Katmawanti, Septa Setyasih, Iya Setyawan, Katon Galih Siti Pratiwi Husain Stiawan, Agung Sugiantoro Sugiantoro Suhardin Buhungo Suraiya, Ratna Syarwani Canon Tahir, Rivaldi Tanti Taha Maya Taseman, Taseman Tika Chandrika Lestary Tine, Nurul Alam F. Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tuli, Hartati Tulie, Fatin Tri Juniarti Usman Usman Usman Victorson Taruh Wiji Lestari Suwanto Zakaria, Sri Nursintia Zulkifli Bokiu